Act 145 - HOTEL OPERATORS' OCCUPATION TAX ACT
- Section 35 ILCS 145/1 - Title
- Section 35 ILCS 145/2 - Definitions
- Section 35 ILCS 145/3 - Rate; exemptions
- Section 35 ILCS 145/3-5 - Sunset of exemptions, credits, and deductions
- Section 35 ILCS 145/4 - Separate records of occupancies and non-taxable transactions
- Section 35 ILCS 145/5 - Certificate of registration
- Section 35 ILCS 145/6 - Filing of returns and distribution of revenue
- Section 35 ILCS 145/7 - Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
- Section 35 ILCS 145/8 - Violation of rules when amount due is under $300
- Section 35 ILCS 145/9 - Applicability
- Section 35 ILCS 145/10 - Applicability of Illinois Administrative Procedure Act